在重创新破难题上持续发力。以前瞻思维抢抓发展先机，加强政策分析研究，精准发力争取国家政策资 金支持，深化财源税源建设，为我省经济社会发展提供坚实财力保障。以系统思维提升管理效能，持续 推进学先进找差距补短板，在全国首批启动财政科学管理试点，细化实施57项措施，因地制宜形成零基 预算管理二十条、财政资金"项目化"管理等制度成果60余项，在财政部地方财政管理绩效综合考核中跃 升第一档次。 在求真务实重担当上持续发力。推动财政支出提速，对重点任务实行限时管理，完善落实跨部门、超常 规调度机制，2025年中省专项资金支出进度同比提升12个百分点。推动资金使用增效，构建起涵盖近3 万条指标的"1+30+N"绩效指标体系，连续三年开展财政"政策+资金"绩效双评，优化财政政策供给。推 动基层财政平稳运行，建立厅级领导包联市（地）机制，完善预算管理一体化系统功能，实现市县财政 运行实时精准画像、资金分配使用支付全程监测，加大财力下沉力度，切实兜住兜牢基层"三保"和地方 政府债务安全底线。 省财政厅深入落实省委省政府部署要求，驰而不息提能力转作风、担使命重实干，有力有效发挥生财聚 财理财职能，为全省高质量振兴发展提供坚实财力保 ...

（原标题：他们，将影响你的生意和生活|财政部部长蓝佛安） 关键词：财政科学管理、财税体制改革 4.进一步强化保基本、兜底线，切实加强民生保障。 5.推动经济社会发展全面绿色转型，加快建设美丽中国。 6.加强国际财经交流合作，支持扩大高水平对外开放。 要全面加强财政科学管理，持续落实党政机关过紧日子要求，以高水平管理推动财政高质量发展。坚持 自上而下与自下而上相结合，深入推进财政科学管理试点。坚持压实责任与健全机制相结合，切实守 住"三保"底线。坚持化解风险与建立长效机制相结合，加强政府债务管理不放松。坚持稳扎稳打与大胆 探索相结合，深化财税体制改革。坚持管好资产与用好资产相结合，推动健全国有资产管理体系。坚持 精准发现问题与有效解决问题相结合，不断加强财会监督工作。 ——2025年12月27日召开的全国财政工作会议指出 核心关注： 2026年将继续实施更加积极的财政政策：一是扩大财政支出盘子，确保必要支出力度；二是优化政府债 券工具组合，更好发挥债券效益；三是提高转移支付资金效能，增强地方自主可用财力；四是持续优化 支出结构，强化重点领域保障；五是加强财政金融协同，放大政策效能。 政策扫描： 1.坚持内需主导 ...

Core Insights - The core idea emphasizes the importance of scientific financial management as a key driver for high-quality development in fiscal affairs, with a focus on enhancing the efficiency of public resource allocation and utilization [1][4]. Group 1: Objectives and Implementation - The 2024 National Financial Work Conference set the goal of "strengthening scientific financial management," which will continue to be a priority in 2026 [1]. - The Ministry of Finance has initiated pilot projects in 12 provinces starting in 2025, covering critical areas such as zero-based budgeting, performance evaluation, state-owned asset management, and local debt control [2]. - The pilot tasks align closely with the requirements outlined in the Central Committee's decisions on deepening reforms and advancing modernization [2]. Group 2: Zero-Based Budgeting - Zero-based budgeting is viewed as a breakthrough approach, allowing for budget preparation from scratch based on actual needs, thus preventing fund idleness and waste [2][6]. - Gansu and Zhejiang provinces are optimizing expenditure structures and enhancing fiscal governance effectiveness through zero-based budgeting reforms [3]. Group 3: Challenges and Solutions - The implementation of scientific financial management faces challenges, including resistance from departments concerned about budget reductions and difficulties in data collection affecting budget accuracy [4]. - To overcome these challenges, measures such as enhancing departmental training and establishing data-sharing mechanisms have been adopted, leading to significant improvements in pilot provinces like Shandong [4]. Group 4: Broader Implications - Scientific financial management addresses multiple issues, including the inefficiencies of traditional budgeting methods and the need for improved fiscal risk management [6]. - The development of a scientific performance evaluation system and debt risk warning mechanisms is crucial for monitoring budget execution and preventing fiscal risks [6].

财政科学管理并不是简单的"严格管理"，而是以科学决策为引 领、以制度规则为保障、以数据技术为支撑、以绩效结果为导 向的全链条管理模式。 作者： 杜涛 封图：图虫创意 继2024年全国财政工作会议提出"加强财政科学管理"后，2025年底召开的中央经济工作会议和全 国财政工作会议再次提及这一要求。这意味着，2026年"加强财政科学管理"依然是财政工作的重 点之一。 2025年起，财政部已经开始在12个省份组织开展财政科学管理试点。从各地公布的资料来看，零 基预算、绩效改革、国资管理、地方债务管理等内容，均被纳入财政科学管理的范畴。 粤开证券首席经济学家罗志恒说，财政科学管理是通过科学、系统、制度化的方式提升公共资源的 配置和使用效率。"财政科学管理是应对当前财政紧平衡、缓解地方收支矛盾的必要手段。一是盘 活统筹资源，将散落在各部门、各层级的资产充分利用起来，缓解地方财政'钱不够'的问题；二是 优化地方财政支出结构，为重点支出腾挪更多空间，提高财政支出整体效率；三是防控地方政府债 务风险，避免'钱还不上'的流动性风险和金融风险。" 辽宁大学地方财政研究院院长王振宇进一步解释，财政科学管理并不是简单的"严格管理"，而 ...

Core Viewpoint - The article emphasizes the importance of implementing a proactive fiscal policy and deepening zero-based budgeting reforms to ensure financial stability and support high-quality development in alignment with the new development philosophy and the "1571" work deployment of the regional party committee [3][15]. Group 1: Fiscal Policy and Budgeting Principles - The focus is on serving the central objectives and ensuring key priorities are met, utilizing various funding sources such as local budgets, central transfers, and new local government bonds to direct more financial resources to critical areas [4][17]. - The principle of "spending within means" is highlighted, advocating for a realistic and scientific approach to revenue budgeting, enhancing resource allocation, and ensuring all revenues are collected [6][17]. - There is a commitment to safeguarding the "three guarantees" (basic living needs, education, and healthcare) to ensure stable operations at the grassroots level while addressing risks related to local government debt and overdue payments [7][19]. Group 2: Efficiency and Discipline - The article stresses the importance of frugality and efficiency, urging government agencies to control general expenditures and manage "three public" expenses strictly to reduce administrative costs [9][21]. - It advocates for integrating performance concepts into all budgeting processes, focusing on the effectiveness of financial resources and eliminating ineffective expenditures [9][21]. - There is a call for strict supervision of budget execution and management of transfer payments to prevent overspending and ensure adherence to budgetary constraints [22].

Group 1 - The city government held a special meeting on financial management to analyze fiscal operations and study key financial tasks, emphasizing the need for scientific management and resource optimization to support high-quality development [1] - Mayor Ye Niuping highlighted the importance of implementing a more proactive fiscal policy and adapting to structural changes brought by economic development and urban transformation [2] - The meeting addressed the need for balanced fiscal management, zero-based budgeting reforms, and strict budget execution constraints to ensure financial sustainability [2] Group 2 - The city aims to actively mitigate various debt risks by clarifying debt responsibilities and implementing comprehensive measures to manage and reduce hidden debts [2] - There is a focus on strengthening fiscal sustainability by enhancing revenue sources and prioritizing investments in key industries and projects that can generate economic benefits [2] - The city government is committed to ensuring that fiscal management supports the overall goal of high-quality economic development [2]

财政政策是宏观调控的重要手段，通过预算、税收、政府债券、转移支付等工具组合，可以发挥扩 大总需求和定向调结构的双重优势，熨平经济周期性波动，落实国家重大决策部署，促进经济总量平衡 和结构优化。2025年中央经济工作会议提出，要继续实施更加积极的财政政策。2026年财政政策和2025 年财政政策取向一以贯之，这是以习近平同志为核心的党中央审时度势、综合考量作出的重大决策部 署。我们要推动更加积极的财政政策精准增效，助力经济实现质的有效提升和量的合理增长。 更加积极的财政政策成效显著 2025年我国首次实施更加积极的财政政策，为推动完成全年经济社会发展目标任务发挥了重要作 用。通过筹集更加充分的财力，加大支出强度，加快支出进度，优化支出结构，财政政策效果显著。这 也为2026年继续实施更加积极的财政政策提供了强有力支撑，积累了宝贵经验。 支出规模扩大。2025年全国一般公共预算支出规模29.7万亿元，比上年增加1.2万亿元，财政支出强 度明显加大，体现了财政政策的扩张性。财政赤字率从3%提高到4%左右，提高1个百分点，财政赤字 规模达5.66万亿元，比上年增加1.6万亿元，不仅财政可用财力增加，而且向社会发出政策 ...

Core Viewpoint - The article emphasizes the implementation of a more proactive fiscal policy in 2026, focusing on maintaining necessary fiscal deficits, total debt scale, and overall expenditure while enhancing the effectiveness of fund utilization [2][22]. Group 1: Fiscal Policy Implementation - The national fiscal work meeting highlighted six key areas for a more proactive fiscal policy in 2026, ensuring necessary expenditure intensity and optimizing the government bond tool combination [2][12]. - The meeting underscored the importance of maintaining a strong fiscal stance to support economic growth and social stability, particularly in the context of the "14th Five-Year Plan" [10][22]. Group 2: Key Tasks for 2026 - The meeting outlined several priority tasks for 2026, including: - Focusing on domestic demand to support a robust domestic market and boost consumption through targeted actions [13]. - Supporting technological and industrial innovation by increasing fiscal investment in technology and enhancing the management of technology funding [6][18]. - Promoting urban-rural integration and regional coordination to expand development space [14]. - Strengthening basic social security and improving public services to enhance the welfare of residents [7][19]. - Advancing green transformation in economic and social development to build a beautiful China [14][19]. - Enhancing international financial cooperation and supporting high-level opening-up [14][19]. Group 3: Fiscal Management and Risk Prevention - The meeting emphasized the need for comprehensive fiscal management, including the implementation of zero-based budgeting reforms and enhancing the efficiency of fiscal governance [15][20]. - It highlighted the importance of preventing and mitigating local government debt risks, ensuring that no new hidden debts are created, and establishing a long-term regulatory framework for local government debt management [20][22]. Group 4: Enhancing Fiscal Effectiveness - The article stresses the need to improve the effectiveness of fiscal spending by optimizing expenditure structures and enhancing the efficiency of transfer payments to local governments [12][22]. - It calls for a focus on timely fiscal resource allocation to maximize the impact of fiscal policies on economic growth and social welfare [23].

Core Viewpoint - The meeting emphasized the need for enhanced fiscal supervision in 2026, focusing on supporting the central work of the Party and the state, and implementing the principles of "strengthening, focusing, and optimizing" [1] Group 1: Fiscal Supervision Focus - The fiscal supervision will intensify to fulfill the responsibilities of financial accounting oversight and to adhere to the requirement of "tightening budgets" [1] - Key regulatory tasks include monitoring local government debt, conducting financial discipline rectification, and ensuring effective management of fiscal revenues [1] Group 2: Specific Regulatory Tasks - The meeting highlighted the importance of supervising grassroots "three guarantees," long-term special government bonds, and conducting special inspections [1] - These efforts aim to provide strong support for achieving the annual fiscal central work objectives [1]

Core Viewpoint - The Central Economic Work Conference emphasizes the continuation of a more proactive fiscal policy to support economic growth and development in 2025 [1][2]. Group 1: Fiscal Policy Achievements - In 2025, fiscal departments at all levels are expected to implement the decisions of the Central Committee and the State Council, achieving significant results in fiscal work that support the overall economic and social development goals [2][3]. - The fiscal policy has been more proactive this year, effectively addressing major issues and ensuring strong support for stable economic development [3]. Group 2: Future Fiscal Policy Directions - The government plans to expand the fiscal expenditure framework, ensuring necessary spending while optimizing the combination of government bond tools to enhance their effectiveness [4]. - Key tasks for next year include focusing on domestic demand, supporting the integration of technological and industrial innovation, and promoting urban-rural integration and regional collaboration [4][5]. Group 3: Consumer and Investment Support - The fiscal policy will aim to boost consumption through special actions and funding for initiatives like trade-in programs for consumer goods [5]. - There will be an emphasis on effective investment in key areas such as new productive forces and comprehensive human development, alongside the establishment of a unified national market [5]. Group 4: Social Welfare and Environmental Goals - The fiscal focus will also include strengthening basic social security, promoting green transformation in economic and social development, and enhancing international financial cooperation [5]. - The government aims to improve employment, education, healthcare services, and social security systems to meet public needs and expand development space [5]. Group 5: Fiscal Management and Debt Control - The conference highlighted the need for comprehensive fiscal management to promote high-quality fiscal development, emphasizing the importance of both top-down and bottom-up approaches [7][8]. - There will be a focus on managing government debt effectively, with a commitment to resolving existing hidden debt risks while preventing the accumulation of new hidden debts [8].